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S.F. No. 1652 - Tax Provisions Related to Natural Resources
Author: Senator David H. Senjem
Prepared By: Greg Knopff, Senate Analyst (651/296-9399)
Date: March 6, 2017


 Article 1. Sales and Use, and Special Taxes

Sections 1 to 3 [Sales and use tax collection and refund] provide that only receipts, invoices, or other documents that prove that the sales tax was paid on snowmobiles, all-terrain vehicles, and watercraft may be used to show that they paid the sales and use tax. The DNR and deputy registrars, under an agreement between the Commissioners of Revenue and Natural Resources, must collect the use tax if the applicant does not provide adequate proof, and they are able to refund use tax paid to them in error.

Section 4 [Video display device sales; registration fee] provides that the registration fee for a manufacturer selling fewer than 100 video display devices in Minnesota is the variable recycling fee that is based on the manufacturer's recycling obligation.

Section 5 [Disclosure of return information] allows the Commissioner of Revenue to disclose return information related to sales and use taxes paid to the DNR or deputy registrars.

Section 6 [Sales and use tax collection and refund; agreement] provides for the agreement that the Commissioner of Revenue may enter with the Commissioner of Natural Resources to allow the collection of use tax by the DNR and deputy registrars.

Article 2. Sustainable Forest Incentive Act

Section 1 [Eligibility requirements] provides that land eligible for the Sustainable Forest Incentive Act (SFIA) must have a forest management plan registered with the DNR and must not be classified as 2c managed forest land. This section also:

(1) requires at least three acres of land be withdrawn from the SFIA when the land is improved with a structure that is not minor, ancillary, or nonresidential; and

(2) requires land that does not meet the definition of “forest land” because the lands are in other programs are not eligible for enrollment in the SFIA.

Section 2 [Verification of forest management plan] directs the Commissioner of Natural Resources to provide the Commissioner of Revenue, upon request, verification of the forest management plan for an SFIA claimant.

Section 3 [Repealer] repeals provisions in the SFIA that are not in use anymore.


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